Effective date: 19th January, 2026

These Terms & Conditions (“Terms”) govern the use of Unirefund’s tax-free shopping and VAT refund services by international travellers (“you”, “your”). By requesting, receiving, or using a Unirefund Tax Free form or service, you agree to be bound by these Terms.

1. Service Description

Unirefund provides a digital service whereby we collect and process information from international shoppers (the “Customer”) who do not reside in the country where goods are purchased, in order to facilitate a refund of Value Added Tax (“VAT”) or equivalent tax paid at the point of sale (the “Refund”).

Unirefund facilitates the refund process but is not a customs or tax authority. Approval of any Refund is at the sole discretion of the relevant customs and/or tax authority.

2. Personal Information and Privacy

We request personal information because it is necessary to process an export VAT refund. This information may be shared, for legal and regulatory purposes, with:

• Retailers

• Government departments

• Tax and customs authorities

• Required third-party service providers

Your privacy rights are explained in the Unirefund Privacy Policy available at www.unirefund.ie, including your right to access your data and have inaccuracies corrected.

3. Compliance with Laws and Regulations

You agree to comply with:

• All regulations applicable to the service

• All customs, tax, and export rules in the country of purchase and export

You acknowledge that penalties may apply for false declarations.

4. Customs Approval and Documentation

The ability to obtain a Refund is subject to approval by Customs & Excise (or equivalent authority in the country of export).

You are solely responsible for:

• Obtaining export validation (physical or digital)

• Ensuring all required documentation is correctly completed

Unirefund is not liable for:

• Customs approval decisions

• Missing, lost, or delayed documentation

Where documentation is lost, it is your responsibility to provide proof of delivery if a dispute arises.

5. Eligibility for the Retail Export Scheme

You must confirm that you are eligible to use the Retail Export Scheme and that all details provided are accurate.

Unirefund may request additional information to support a Refund claim.

Where fraud or attempted fraud is suspected, Unirefund reserves the right to refuse a Refund.

6. Sale of Goods and Retailer Responsibility

In some jurisdictions, the Customer may legally acquire the goods from Unirefund. Where this applies, it will be clearly stated on the Tax Free form.

In all cases:

• Any issues relating to the goods must be addressed directly with the retailer

• The retailer’s complaint and return policies apply

• Unirefund is not liable for defects or damage to goods

Nothing in these Terms affects your statutory consumer rights.

7. Service Fees and Charges

For providing the Tax Free service, Unirefund charges a processing fee per transaction, which varies depending on the value of the purchase.

By using the service, you expressly authorise Unirefund to deduct all applicable fees from the VAT refundable amount.

Additional applicable fees may include:

• Transfer fee: €1 (credit card refunds)

• American Express fee: 1.7% of the refund amount

• Non-digital processing (cross-border) fee: €2

All fees are deducted from the Refund amount.

8. Documentation Requirements

Unirefund cannot process a Refund based on store sales receipts alone.

A fully completed and customs-validated Tax Free form is always required.

9. Return of Tax Free Forms

It is your responsibility to return the completed Tax Free form to Unirefund, at your own cost.

Pre-paid return envelopes may be provided in some stores.

Unirefund is not liable for lost documentation. Proof of delivery may be required in the event of a dispute.

10. Non-Assignment

The right to receive a Refund and any associated documentation cannot be assigned to another tax refund service provider.

11. Export Time Limits

Goods must be personally exported:

• Within 3 months from the end of the month of purchase, and

• From the country where the goods were bought

For EU purchases, export must occur from the last EU country before leaving the EU.

Once customs-validated, Tax Free forms are generally valid for three years from the date of sale, subject to local rules.

12. Refund Method – Credit Card Only

Unirefund issues Refunds by credit card only, including Mastercard, Visa, and American Express.

You are responsible for providing accurate and complete card details.

Unirefund is not liable for failed Refunds caused by incorrect information or delays within card networks.

13. Foreign Exchange

Where possible, credit card refunds are processed in the Customer’s local currency.

Where refunds are processed in a currency different to the purchase currency, conversion will occur automatically as part of the credit card processing.

Where a currency conversion is applied, the exchange rate will be based on:

• The “we sell” rate of a recognised European retail bank, plus

• A markup of between 3–6%

14. Refund Timing

Unirefund endeavours to process Refunds within 25 days of departure, subject to:

• Customs approval

• VAT submission to the relevant tax authority

Processing times may vary.

15. Accuracy of Information

Refunds are processed based on the information provided by the Customer on the Tax Free form or in the Unirefund app.

If information is incomplete, inaccurate, or illegible, Unirefund may be unable to process the Refund or contact you.

16. App Users

Registered customers using the Unirefund app must ensure all required information is complete and accurate.

Unirefund processes Refunds based on app-submitted data and is not liable for Refunds made to incorrect accounts where incorrect details were provided by the Customer.

17. Communications

You agree that Unirefund may contact you for service-related purposes, including:

• Phone number verification (OTP via SMS, WhatsApp, or email)

• Transaction updates or requests for information (SMS, WhatsApp, email, or in-app messaging)

18. Amendments

Unirefund may amend these Terms & Conditions at any time.

Updated Terms will be published on www.unirefund.ie. Continued use of the service constitutes acceptance of the updated Terms.

19. Governing Law and Jurisdiction

These Terms are governed by the laws of Ireland.

All disputes shall be subject to the jurisdiction of the Irish courts.

20. Contact

Unirefund, PO Box 13896, Dublin 14. Ireland.

Merchant Enquiries

Email: [email protected]

Tourist Enquiries

Email: [email protected]